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e_Jurnal Ilmiah Riset Akuntansi
Published by Universitas Islam Malang
ISSN : 23026200     EISSN : -     DOI : https://doi.org/10.33474/jra
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Riset Akuntansi diterbitkan oleh Program Studi Akuntansi Fakultas Ekonomi Universitas Islam Malang setiap Februari dan Agustus dengan tujuan sebagai media pertukaran informasi dan karya ilmiah mahasiswa, staf pengajar, alumni, dan masyarakat akademik yang tertarik pada penelitian bidang akuntansi. Jurnal Ilmiah Riset Akuntansi menerima manuskrip atau naskah artikel dalam bidang kajian Akuntansi dari berbagai kalangan akademisi dan peneliti baik nasional maupun internasional. Cakupan bidang kajian di bidang Akuntansi, Sub bidang: Akuntansi Keuangan, Auditing, Akuntansi Manajemen, Akuntansi Syariah, Akuntansi Sektor Publik, Sistem Informasi Akuntansi, Akuntansi Internasional, Akuntansi Perpajakan, Akuntansi Perbankan
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 1,086 Documents
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FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA DALAM PEMILIHAN KARIR SEBAGAI AKUNTAN PUBLIK (Studi Kasus Pada Mahasiswa Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Malang dan Universitas Merdeka Malang) Akhmad Faisal; Moh. Amin; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to determine the effect of financial rewards, labor market considerations, family environment, personality, professional recognition and work environment on student interest in choosing a career as a public accountant. This research was conducted on students majoring in accounting at the Islamic University of Malang and Independent University of Malang. The data collection method used in this study was to distribute questionnaires to respondents in the form of written questions. The sample used in this study were active undergraduate students (S1) in the 2018 Faculty of Economics and Business Accounting study program. The method of determining the sample used was the purposive sampling method. The data analysis method used in this study used multiple linear regression analysis. Based on the results of SPSS 16.0 analysis, this study shows that Personality and Professional Recognition have a positive effect on student interest in choosing a career as a public accountant. While the variables of Financial Rewards, Labor Market Considerations, Family Environment, and Work Environment have no effect on students' interest in choosing a career as a public accountant. Keywords: Student interest in choosing a career as a public accountant, Financial Awards, Job Market Considerations, Family Environment, Personality, Professional Recognition, and Work Environment.
FAKTOR-FAKTOR YANG MEMPENGARUHI ADOPSI E-COMMERCE DAN DAMPAKNYA PADA KINERJA UMKM DI MASA PANDEMI COVID-19 (Studi Kasus Pelaku UMKM Di Kecamatan Singosari Kabupaten Malang) Firda Rahayu Aisyah; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 01 (2022): e_Jurnal Ilmiah Riset Akuntansi Februari 2022
Publisher : Universitas Islam Malang

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Abstract

This study was conducted to analyze the factors that influence the adoption of e-commerce and its impact on the performance of UMKM during the Covid-19 pandemic. The research method used is quantitative research with a survey approach with a Likert 7-scale questionnaire data collection technique for UMKM located in Kecamatan Singosari, Kabupaten Malang. The sample calculation in this study uses the Maximum Likelihood guideline with 115 respondents. The analytical method in this study uses the Structural Equation Model (SEM) using AMOS 24.The results of the research hypothesis test show that environmental factors, technological factors, individual factors, and organizational factors have a simultaneous and significant effect on the adoption of e-commerce by UMKM. environmental, technological, organizational and individual factors have a positive and significant effect on e-commerce adoption in Kecamatan Singosari, Kabupaten Malang on e-commerce adoption in Kecamatan Singosari, Kabupaten Malang and e-commerce adoption has a positive and significant impact on UMKM performance. in Kecamatan Singosari, Kabupaten Malang.Keywords: e-commerce, environment, individual, technology, organizational, and UMKM performance, Pandemic Covid-19
PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN MOTIVASI BERWIRAUSAHA TERHADAP MINAT MAHASISWA UNTUK BERWIRAUSAHA DI MASA PANDEMI (Studi Kasus Pada Mahasiswa Akuntansi Universitas Islam Malang) Diyah Ari Manisa; Noor Shodiq Askandar; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 11, No 11 (2022): e_Jurnal Ilmiah Riset Akuntansi Agustus 2022
Publisher : Universitas Islam Malang

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Abstract

The purpose of study is to determine the effect of entrepreneurial knowledge, family environment and entrepreneurial motivation on student entrepreneurship interest during the pandemic. The population of this research is accounting students class of 2018 and 2019, Faculty of Economics and Business, Islamic University of Malang, and sampling using purposive sampling, the data obtained are 105 respondents. The analytical technique in this study used multiple linear regression analysis with a significance level of 5% with the help of SPSS version 25. Testing the data in this study using methods that include descriptive statistical analysis, validity test, reliability test, normality test, classical assumption test, multiple linear regression analysis, and hypothesis testing (test simultaneous test, coefficient of determination test, partial test). The results of the analysis show that entrepreneurial knowledge, family environment and entrepreneurial motivation simultaneously affect the entrepreneurial interest of students in the accounting study program at the Islamic University of Malang.Keyword : Interest in Entrepreneurship, Knowledge of Entrepreneurship, Family Environment, Entrepreneurial Motivation.
PENGARUH PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA MALANG UTARA Riska Widia Rantasari; Nur Hidayati; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 02 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTIONThe purpose of this study was to determine the level of effectiveness in tax collection with a letter of reprimand and a forced letter against taxpayers who did not pay off tax debts that exceeded the due date of repayment in order to increase tax revenues in North Malang KPP Pratama.This study uses library research methods and original data retrieval by interviewing and discussing directly with the Chief Executive of the Billing Session at North Malang KPP Pratama.The sample used 36 months, the analysis used in this study used multiple linear regression analysis with the help of SPSS version 16 and the method of measuring the results of the study using the ratio scale. Based on the analysis carried out, it can be concluded that simultaneous reprimand letters and forced letters have a significant effect on the increase in tax revenues in North Malang KPP Pratama. Whereas in a formal manner reprimand letters and forced letters have a significant effect on increasing tax revenues in North Malang KPP Pratama.Keywords: Reprimand, Forced Letter, Increased Tax Revenue.
DETERMINAN PEMANFAATAN PMK 44 INSENTIF PAJAK OLEH WAJIB PAJAK UMKM (Studi Kasus Pada UMKM Yang Terdaftar Di KPP Malang Utara) Zuhrotun Nisa; Nur Diana
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 02 (2021): e_Jurnal Ilmiah Riset Akuntansi Februari 2021
Publisher : Universitas Islam Malang

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Abstract

The Covid-19 pandemic is still a hot topic of discussion even though 8 months have passed since the start of the Covid-19 virus entering Indonesia and the government has established a covid response situation since March 2, 2020. Various policies have been carried out by the government to prevent transmission. vírus Covid-19 massively. One of them is by limiting activities to leave the house. Over time, policies to limit the mobility of residents such as large-scale social restrictions (PSBB) in several areas have had a very visible impact on the economic sector. In order to save the country's economy, the government issued a new life order policy or the so-called “new normal era”. The government continues to strive to restore the economy of society, one of which is in the Micro, Small and Medium Enterprises (MSMEs) sector. For this reason, one of the policies issued by the government is Supporting recovery is by issuing PMK No. 44/03/2020 concerning Tax Incentives for Taxpayers Affected by the Corona Virus Disease 2019 Pandemic.The type of research used is correlational research, namely research that tests hypotheses using a quantitative approach. There is an effect of tax socialization, knowledge and understanding of taxation. as well as ease of taxation services for the Use of PMK 44 of 2020.Keywords : MSMEs, tax incentives, PMK 44, tax socialization, tax knowledge and understanding, ease of tax services, utilization of tax incentives
ANALISIS NORMATIF UNDANG-UNDANG NO. 1 TAHUN 2013 TENTANG LEMBAGA KEUANGAN MIKRO (LKM) ATAS STATUS BADAN HUKUM DAN PENGAWASAN BAITUL MAAL WAT TAMWIL (BMT) Nurulita Aryani; Noor Shodiq Askandar; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 7, No 12 (2018): e_Jurnal Ilmiah Riset Akuntansi Agustus 2018
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis research was conducted with the aim to find out how the status of legalentities and supervision of BMT before and after the existence of Law No. 1 of2013 concerning Microfinance Institutions (MFIs).The sample used in this study was BMT-Maslahah Sidogiri. The method usedis a qualitative descriptive analysis method, which analyzes the data that has beencollected by synchronizing with the regulations contained in Law Number 1 of2013 concerning Microfinance Institutions (MFIs), so that later it will be knownwhere the supervision is.Based on the results of the analysis it can be seen that before the Law No. 1of 2013, BMT-Maslahah Sidogiri is in the form of a cooperative and has the legalstatus of the Islamic Financial Services Cooperative and its supervision is subjectto the Minister of Cooperatives and SME Regulation No. 39 / Per / M.KUKM / XII/ 2007. While after the Act No. 1 of 2013, BMT-Maslahah Sidogiri still chooses toform a cooperative so that its supervision remains under the Minister ofCooperatives and SME Regulation No. 39 / Per / M.KUKM / XII / 2007.Keywords: Status of Legal Entity, Supervision, Act No.1 of 2013 concerningMicrofinance Institutions.
PENGARUH PERENCANAAN PAJAK, ASIMETRI INFORMASI DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) Imelda Yofa Aprillia; Abdul Wahid Mahsuni; M. Cholid Mawardi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 02 (2020): e_Jurnal Ilmiah Riset Akuntansi Februari 2020
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine and analyze the impact of tax planning, information asymmetry, and the deferred tax expense on earnings management in manufacturing companies listed in Indonesia Stock Exchange 2016-2018 period. The data analysis method used is linear regression analysis regression. Sampling using purposive sampling method and acquired 18 companies out of 148 companies manufacturing in accordance with the criteria that will be used as a research object. Based on the research, it is known that tax planning, information asymmetry, and the deferred tax expense simultaneously influence significantly to earnings management in companies listed on the Stock Exchange Indonesia in the period 2016 - 2018. However, partial, tax planning and significant positive effect on earnings management. Asymmetry of information is partially affected positively and significantly to earnings management. While the deferred tax expense is partially affected negatively to earnings management. With the value of R Square (R2) of 66.5% which is where the dependent variable is affected by the independent variable. As well as the dependent variable remaining 33.5% influenced by other variables that are not addressed in this study. Keywords: Tax Planning, Information Asymmetry, Deferred Tax Expense, Earnings Management
ANALISIS PERBANDINGAN RASIO KEUANGAN BANK KONVENSIONAL DAN BANK SYARIAH Malik Madani; Abdul Wahid Mahsuni; Junaidi Junaidi
e_Jurnal Ilmiah Riset Akuntansi Vol 9, No 07 (2020): e_Jurnal Ilmiah Riset Akuntansi Agustus 2020
Publisher : Universitas Islam Malang

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Abstract

ABSTRACTThis study aims to conduct the financial ratios of conventional banks and Islamic banks in the 2016-2018 period. The financial ratios used are Capital Adequacy (CAR), Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL).               The data used in this study are the financial statements of conventional banks and Islamic banks reported on the Indonesia Stock Exchange in the period 2014-2018. After passing through the purposive sample method, the eligible samples are 33 conventional banks and 3 Islamic banks.               The analysis technique used to see the comparison of financial ratios of conventional banks and Islamic banks is the Wilcoxon Signed Rank T-test method. The analysis conducted showed significant differences in Capital Adequacy (CAR),Return on Assets (ROA), Return on Equity (ROE), Beban Operasional terhadap Pendapatan Operasional (BOPO), Loan to Deposit Ratio (LDR), and Non Performing Loan (NPL). Keywords: Comparative Analysis of Conventional Financial Ratios of Banks and Islamic Banks, Wilcoxon Signed Rank T-test.
FAKTOR-FAKTOR YANG MEMPENGARUHI SISTEM INFORMASI AKUNTANSI (Studi Pada Perusahaan Food and Beverage Yang Terdaftar di Bursa Efek Indonesia) Diana Amalia; Maslichah Maslichah; Afifudin Afifudin
e_Jurnal Ilmiah Riset Akuntansi Vol 10, No 06 (2021): e_Jurnal Ilmiah Riset Akuntansi Agustus 2021
Publisher : Universitas Islam Malang

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Abstract

This study aims to determine the factors that affect the accounting information system. The case study in this research is the Food and Beverage Companies Listed on the Indonesia Stock Exchange). The independent variables in this study are the influence of user involvement, training and education, personal technical ability, top management support, and accounting information systems as the dependent variable. Sampling in this study using purposive sampling method. The test used in this research is multiple linear regression test. The sample obtained in this study were 30 respondents. The results of this study are the user involvement variable partially has a significant positive effect on accounting information systems. The variables of training and education partially have a significant positive effect on accounting information systems. The personal ability variable partially has a significant positive effect on the accounting information system. The top management support variable partially has a significant positive effect on the accounting information system.Keywords: Information Users, Training and Education, personal skills, management, accounting information systems.
PENGARUH GOOD CORPORATE GOVERNANCE (GCG) DAN RETURN ON EQUITY (ROE) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA (PERIODE 2015-2017) Elda Prastiwi; Maslichah Maslichah
e_Jurnal Ilmiah Riset Akuntansi Vol 8, No 06 (2019): e_Jurnal Ilmiah Riset Akuntansi Agustus 2019
Publisher : Universitas Islam Malang

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Abstract

ABSTRACT This study aims to: 1) Know the effect of Good Corporate Governance which includes Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee and Return on Equity (ROE) on Stock Prices. 2) Knowing the effect of Good Corporate Governance in aspects of Managerial Ownership influences the Stock Price. 3) Knowing the effect of Good Corporate Governance in aspects of the Board of Commissioners has an effect on Stock Prices. 4) Knowing the effect of Good Corporate Governance in aspects of the Board of Directors influences the Share Price. 5) Knowing the effect of Good Corporate Governance in the aspects of the Audit Committee has an effect on Stock Prices. 6) Knowing the effect of Return on Equity (ROE) on Stock Prices. While the sample in this study is a manufacturing company listed on the Indonesia Stock Exchange. The sampling technique uses a purposive sampling method. The research sample was 29 companies that met the characteristics. Data analysis using multiple linear regression. The results of this study indicate that 1) Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee, Return On Equity simultaneously have a significant effect on stock prices. 2) Managerial ownership does not have a significant influence on stock prices. 3) The board of commissioners does not have a significant influence on stock prices. 4) The board of directors has a significant influence on the variable share price. 5) The audit committee does not have a significant influence on the stock price variable. 6) Return on equity (ROE) has a significant effect on variable stock prices. The results of this study are expected to be a reference for further research and a consideration for the company, especially regarding Good Corporate Governance and Return On Equity in increasing stock prices.Keywords: Managerial Ownership, Board of Commissioners, Board of Directors, Audit Committee, Return On Equity, and Stock Prices.

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